Crawford avalanche. (Grayling, Mich.) 1879-19??, 1887-03-31

CircuitJ Judge Tuttie has been nominar
ted by tiic republicans. There has
been considerable litigation in this
circuit over tax matters during the last
three years, and some feeling has de-
veloped on the part of those who pay
their taxes regularly, against those who
have been contesting them. 1 have
acted as counsel in a number OF tax
cases and have watched the decisions
of the Supreme Court with close at
tention in order to get their decisions
as soon as made. And inasmuch as /
have acted as counsel in tax cases
both mt law and In equity--cases
brought both TO enforce and to resist
taxes-and cases involving both real
and personal taxes. / am in posi-
ton to know what the late history of
tax litigation has been, and in the IN
terest of fairness am going to give 1t
to you.
The tax law of 1882 took effect Mar.
IA, 1882. The first time this law was
brought before the Supreme Court for
its construction, was in the case of the
State us. Iron Cliffs Co., decided Sep
TENDER 90, 1884, and reported in 81
Mich $50. The constitutionality of
this law was raised in this case and two
OF the supreme Court Judges held 1t
constitutional and two held it uncon.
stitutional. Judge Cooley was one of
those who upheld it. in the Spring of
1885 Hon. A. b. Morse was nominated
against Judge Cooley and it was tacit-
ly understood that Mr.. Morse would
oppose this law and that Judge Cooley
would still sustain it. This was so
strongly assured that in many places
the-contest between them became a
question of upholding or defeating
this law. And when Judge Morse was
elected and seated it was assumed by Il
great many that the newly formed
court would stand 3 to against the
law. 1t was so generally assumed in
fact, that the very next legislature re-
pealed the law and passed new one.
Judge Tuttle always sustained this law
up to the time when Judge Morse took
his seat. The records of our Circuit
Court for the years 1883 and show
this. Bnt since the Supreme Court
was so changed, most of the Circuit
Judges have been holding the law in
valid. Since Judge Morse went upon
the bench the Supreme Count have not
passed upon the constitutionality OF
this law as whole; but there have
been several cases in this circuit bear
ing upon this law, which have been ap
pealed to the Supreme Court, and In
every one of them so far as decisions
of Judge futile have been affirmed.
will mention ~ case or two:
The case of Auditor General as. los
co Circuit Judge, reported in 25 IL. N
Rep. 80, originated in Iosco county
by the filing of bill in chancery tC
set aside tax upon the main grounc
Judge futile granted an injunction
Application was made TO the Suprem,
Court for inandanus TO set aside tn,
Injunction. The Supreme Court re
fused to set aside the injunction, say
ing that if compliments bill was true
it was sufficient grounds far granting
an Injunction.
The case of Pack & Woods rs. Pal
lner was one which arose in our owl
county. Mr.. Palmer as treasurer o
Grayling had seized a lot of logs to ca
force real estate tax. Pack az Wood
filed bill in chancery and Judge Tut
tie granted an Injunction restraining
the sale of the logs AS counsel o
Mr. Palmer and Grayling township,
applied to the Supreme Court for 1
mandamus to set aside this Injunction
After hearing the argument the Su
preme Court refused to allow a man
damus TO set a. i lie the injunction, say
ing that 'there were questions involv
ed which they preferred to conside
upon an appeal of the main case :.
The questions involved" were un
doubtebly the constitutionality of tn
law. The case was afterwards appeal
ed to the Supreme Court but was dis
missed by defendants without hear
ing and as mere matter of saving ex
pense, for the reason that a decision il
the defendants favor even would no
have put them in position to collec
the tax, for the reason that it had pass
ed into the County Treasurers' hand
and the Town Treasurer could no
then make a sale. This case wa
not reported.
The two cases of Babcock cS. Bea
yer Greek were cases involving take
and were tried in the Crawford Co
Circuit and by Judge futile. Bot
2 these cases were appealed to the Su
: preme Court by the township, onl
2 one of them has been decided, but il
? that one the decision of Judge Tuttl
D has been affirmed. This case is report
+ ed in 81 N. w, Rep. 1873.
a so we sec that every tax decision q
: Judge Tuttles' which has been appea
e ed, has been affirmed, and since the